2002 (10) TMI 547

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....Order]. - Appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that the appellants filed shipping bills for export of aluminium foils under DEPB Scheme. In the shipping bills, appellants declared the goods as aluminium foil paper backed and claimed DEPB benefit under group head 61 Sr. No. 503. During the time of pr....

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....llants is that the adjudicating authority held that the goods, in question, are covered under group head 61 Sr. No. 505. Against this finding, the revenue had not filed any appeal. Therefore, the finding of the Commissioner (Appeals) that the goods are not covered even under Sr. No. 505, of DEPB group head 61, is not sustainable. The contention of the appellants is also that on previous occasions,....

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....d 12.00 505 Aluminium Foil-synthetic Resin/ Lacquer Coated Printed 12.00 506 Aluminium Foil-Synthetic Resin/Lacquer Coated 12.00" Appellants filed shipping bills claiming DEPB rates at Sl. No. 503 as aluminium foil paper backed. The adjudicating authority held that the goods, in question, are not aluminium paper backed, but are aluminium foils inter-leaved with paper and ar....

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....ium foil paper backed and aluminium foils interleaved with paper are two different things. The HSN Explanatory Notes heading No. 7410 provides that thinnest foils used for lamination/lacquered are very flimsy; they are generally interleaved with sheets of paper and put up in booklet form. Other foil, such as that used for making fancy goods, is often backed with paper, paperboard, plastics or simi....